Gilberto Ayres Moreira

Gilberto Ayres Moreira partner, is pursuing a doctorate at Queen Mary Law School and is a graduate of Harvard Law School’s International Tax Program (ITP). He holds advanced degrees in Tax Law from Brazil’s premier tax institutions: the Brazilian Institute of Tax Studies (IBET) and the Brazilian Institute of Tax Law (IBDT) at the University of São Paulo (USP). He earned his law degree from the Pontifical Catholic University of Minas Gerais (PUC/MG), building a distinguished academic foundation with international recognition.

Practice Areas

Partner-in-charge of Tax Law and International Trade practices. With extensive experience in both contentious and non-contentious matters, he leads complex business structuring initiatives and high-stakes litigation strategies. He counsels domestic and multinational corporations on tax optimization projects and cross-border transaction structuring throughout Brazil and internationally.

Associations and other activities

• Member of the Brazilian Association of Financial Law (ABDF), the Brazilian Institute of Tax Law (IBDT) and the International Fiscal Association (IFA).
• Member of the American Bar Association (ABA) and the International Bar Association (IBA).
• Alumnus of the Trade Policy Training Programme at the Brazilian Embassy in Washington.
• Former lecturer in International Tax Law at the Getúlio Vargas Foundation (FGV).
• Former lecturer in International Tax Law at the Pontifical Catholic University of Minas Gerais (PUC/MG).

Acknowledgements

• Most admired lawyer in Tax Law, International Trade and Import/Export, and in the Aviation, Food, Beverages, Construction and Engineering, Tobacco, Property, Pulp and Paper, and Technology sectors, as well as in the State of São Paulo – Análise Advocacia – 2011–2026.
• Most admired lawyer – Análise Advocacia Regional – 2025.
• Leading lawyer in Tax Law in Brazil – The Legal 500 Latin America – 2012–2026.
• Leading Lawyer in Tax Law in Brazil and Highly Recommended in General Tax – ITR World Tax – 2012–2026.
• Leading Lawyer – Best Lawyers – 2020–2026.
• Leading Lawyer – Best Lawyers Business Magazine – 2023–2024.
• Leading lawyer in Tax in Brazil – Best Lawyers Global Business – 2020/2022/2024.
• Leading lawyer in Tax and recognised for Litigation and Advisory – Chambers and Partners Brazil – 2022–2025–2026.
• Leading Lawyer in Tax Law in Brazil – Chambers and Partners Latin America – 2010–2015.
• Leading Lawyer in Tax Law in Brazil – Chambers and Partners Global – 2014–2026.
• Recommended Lawyer in Tax Law – Latin Lawyer – LACCA Approved – 2024–2026.
• Leading lawyer in Tax Litigation – Leaders League – 2025–2026.
• Leading lawyer in Tax Law in Brazil – Tax Directors Handbook Latin America – 2015–2018.